Let original cost of raw material be Rs. 100
Thus, labour cost will be 20% of 100 i.e. Rs. 20 . And original total cost will be Rs. 120.
Now, new cost of raw material will be Rs. 125
And new labour cost will be 32% of 125 i.e. Rs. 40. And new total cost will be Rs. 165.
Percentage increase in total cost = 45/120 × 100 = 37.5%
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